Europe China Tax Treaties


Europe China Tax Treaties
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Europe China Tax Treaties


Europe China Tax Treaties
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Author : Jianwen Liu
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2010-05-28

Europe China Tax Treaties written by Jianwen Liu and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-05-28 with Law categories.


The book is the result of a joint research project on the tax treaties concluded between the People’s Republic of China and European countries. Each chapter carefully analyses the extent to which Chinese tax treaties follow the OECD Model Tax Convention on Income and Capital and the UN Income and Capital Model Convention. The focus is on the different policy decisions underlying the various provisions. Additionally, the contributions analyse the extent to which Chinese tax treaty policy differs with respect to EU and non-EU Member States. They also highlight relevant policy changes over time. The fact that each contribution is the product of the collaboration between European and Chinese researchers and includes the results of the International Conference on Europe - China Tax Treaties Research, held in March 2009 in Beijing, serves to enrich its analysis. Among the topics covered are the following: • Treaty Entitlement (Articles 1, 4 and 24 OECD Model) • Business Profits (Articles 5, 6, 7, 8, 9, and 14 OECD Model) • Passive Income (Articles 10, 11, and 12 OECD Model) • Capital Gains (Article 13 OECD Model) • Employment Income (Articles 15, 16, 18, 19, and 20 OECD Model) • Artistes and Sportsmen (Article 17 OECD Model) • Methods to Avoid Double Taxation (Article 23 OECD Model) • Non-Discrimination (Article 24 OECD Model) • Mutual Agreement, Exchange of Information and Mutual Assistance in the Collection of Taxes (Articles 25, 26 and 27 OECD Model)



China Europe Tax Treaties


China Europe Tax Treaties
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Author : Lorenzo Riccardi
language : en
Publisher: Springer Nature
Release Date : 2022-07-05

China Europe Tax Treaties written by Lorenzo Riccardi and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-07-05 with Law categories.


This book covers the Tax Treaties which The People’s Republic of China has signed with various nations of the European Region. This book is a collection of the treaties, supplementary materials, and selected implementing circulars. It is edited and ordered according to geographical/economic criteria and accompanied with integrated with tables, domestic tax systems reports, and accompanying circulars and treaty model texts. This book has never been compiled for Chinese tax treaties before, providing a new resource for firms and researchers to access the materials with ease. This book has the potential to be a part of a volume on China double tax treaties, and the book will encompass the entirety of China’s Global Tax treaties. The intended readership of this book will be primarily professionals who are working in both the international accounting and legal industries. These readers frequently reference the treaties through the course of their normal business for the purpose of forming optimum tax structures and corporate structuring. However, it is also foreseeable that this book will be of interest to academic researchers in multiple fields from geo-politics, accounting, legal to economics.



China Europe Tax Treaties


China Europe Tax Treaties
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Author : Lorenzo Riccardi
language : en
Publisher:
Release Date : 2022

China Europe Tax Treaties written by Lorenzo Riccardi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.


This book covers the Tax Treaties which The People's Republic of China has signed with various nations of the European Region. This book is a collection of the treaties, supplementary materials, and selected implementing circulars. It is edited and ordered according to geographical/economic criteria and accompanied with integrated with tables, domestic tax systems reports, and accompanying circulars and treaty model texts. This book has never been compiled for Chinese tax treaties before, providing a new resource for firms and researchers to access the materials with ease. This book has the potential to be a part of a volume on China double tax treaties, and the book will encompass the entirety of China's Global Tax treaties. The intended readership of this book will be primarily professionals who are working in both the international accounting and legal industries. These readers frequently reference the treaties through the course of their normal business for the purpose of forming optimum tax structures and corporate structuring. However, it is also foreseeable that this book will be of interest to academic researchers in multiple fields from geo-politics, accounting, legal to economics. .



Taxation Of Intercompany Dividends Under Tax Treaties And Eu Law


Taxation Of Intercompany Dividends Under Tax Treaties And Eu Law
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Author : Guglielmo Maisto
language : en
Publisher: IBFD
Release Date : 2012

Taxation Of Intercompany Dividends Under Tax Treaties And Eu Law written by Guglielmo Maisto and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Corporations categories.


"Taxation of Intercompany Dividends under Tax Treaties and EU Law, comprising the proceedings and working documents of an annual seminar held in Milan on 1 October 2011, is a detailed and comprehensive study on the taxation of cross-border dividend distributions."--Extracted from publisher website on March 27, 2015



Taxation Of Companies On Capital Gains On Shares Under Domestic Law Eu Law And Tax Treaties


Taxation Of Companies On Capital Gains On Shares Under Domestic Law Eu Law And Tax Treaties
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Author :
language : en
Publisher:
Release Date : 2013

Taxation Of Companies On Capital Gains On Shares Under Domestic Law Eu Law And Tax Treaties written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.


This book is a comprehensive study on the taxation of capital gains on shares derived by companies. The book begins by discussing the trends in the taxation of capital gains on shares under domestic law, taking into account the input from various national reports. It then considers the taxation of capital gains on shares in the context of EU law. In this field, issues such as the jurisprudence of the European Court of Justice, the hindrance to the internal market caused by double taxation of capital gains on shares and the possible impact of the EU income tax directives are examined. Next, the book discusses the taxation of capital gains on shares under tax treaties. The focus initially is on the notion of "capital gains on shares" in the OECD Model Convention and the qualification conflicts possibly arising in this respect. In addition, attention is also devoted to tax treaty aspects of company reorganizations that could trigger taxation of capital gains on shares and to tax treaty provisions regarding shares attributable to permanent establishments and non-discrimination. Finally, the application of domestic and agreement-based anti-abuse rules to transfers of shares is thoroughly analysed, with an eye also on recent rules and doctrines aimed at taxing indirect transfers. Individual country surveys provide an in-depth analysis of the above issues from a national viewpoint in North America, selected European jurisdictions, Australia, China and India.



Limitation On Benefit Clauses In International Taxation Law


Limitation On Benefit Clauses In International Taxation Law
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Author : Marco Greggi
language : en
Publisher: Lulu.com
Release Date : 2014-08-29

Limitation On Benefit Clauses In International Taxation Law written by Marco Greggi and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-08-29 with Law categories.


The book addresses the application of the Limitation on benefit clauses in International tax treaties in general, and in the OECD experience in particular. It contains the presentations delivered during a Conference held at the University of Ferrara, Rovigo campus, in 2012. This publication has been made possible with the Support of the Department of law, University of Ferrara and under a non-for-profit commitment by the authors. Any proceedings shall be used by the Itax center of the Department to promote research and education in taxation law.



Removing Tax Barriers To China S Belt And Road Initiative


Removing Tax Barriers To China S Belt And Road Initiative
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2018-11-27

Removing Tax Barriers To China S Belt And Road Initiative written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-27 with Law categories.


Since its announcement in 2013, the Belt and Road Initiative (BRI), also known as the New Silk Road, has gradually gained international recognition. The project requires not only extensive investment in infrastructure and transportation but also an acceleration of the internationalization of multinationals and supply chains in Belt and Road countries. The project will, hopefully, lead governments and businesses in countries along the Belt and Road to compete, adopt best practices and improve transparency. The BRI marks a national push by China to increase economic links to Southeast Asia, Central Asia, Russia, the Baltic region (Central and Eastern Europe), Africa and Latin America, which will have major consequences for the way that tax systems interact. Emerging from the research conducted by the WU Global Tax Policy Center in cooperation with several Chinese universities, this book offers fourteen policy-relevant research papers prepared by international experts on the following issues: • The New Silk Road: Will Tax Be a Facilitator or a Barrier? • Neo-BEPS: China’s Prescription for International Tax Reform Embodying the Rationality of the Belt & Road Initiative; • International Taxation Coordination under China’s Belt and Road Strategy; • Tax Issues in the Main Belt and Road Countries and Industries of China’s Outward Foreign Direct Investment; • Preferential Arrangements under Chinese Tax Treaties with Belt and Road Countries and Disputes Regarding Their Applicability; • Tax Planning by Going-Global Enterprises for Cross-Border Earnings: Observations Based on Belt and Road Countries; • International Taxation Issues under the Belt and Road Initiative: Corporate Income Tax Laws and Tax Treaties; • Financial and Tax Operations in the Five Central Asian Countries; • The Role of Border-Crossing Procedures in the Transportation of Goods along the New Silk Road; • Transfer Pricing Issues Related to the Belt and Road Initiative; • Tax Treaties between Belt and Road Countries; • VAT Challenges in the Belt and Road Initiative; • Global Tax Policy Post-BEPS and the Perils of the Silk Road; and • Creating a Positive Tax Climate for Complex Multijurisdictional Investment Projects. Outcomes presented in the book consist of findings presented during Tax Policy Forum on the Belt and Road Initiative held on 12–13 June 2017 in Beijing, jointly organized with Peking University Tax Law Center and the Central University of Finance and Economics, Beijing. These papers also formed the basis for input by WU Global Tax Policy Center at the first meeting of The Belt and Road Initiative Tax Cooperation Conference (BRITCC) held in Astana on 14–16 May 2018, in which it was agreed to establish a permanent forum to examine the tax issues that arise from the BRI. The WU Global Tax Policy Center will continue to provide inputs to this forum.



Taxation Of Intellectual Property Under Domestic Law Eu Law And Tax Treaties


Taxation Of Intellectual Property Under Domestic Law Eu Law And Tax Treaties
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Author : Guglielmo Maisto
language : en
Publisher:
Release Date : 2018

Taxation Of Intellectual Property Under Domestic Law Eu Law And Tax Treaties written by Guglielmo Maisto and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.


Taxation of Intellectual Property under Domestic Law, EU Law and Tax Treaties, comprising the proceedings and working documents of an annual seminar held in Milan in November 2017, is a detailed and comprehensive study on the taxation of intellectual property (IP). It begins with a comparative analysis of the domestic private law aspects of IP and the domestic tax regimes applicable to profits deriving from the utilization of IP. It next examines the taxation of IP under EU law, with a particular emphasis on (i) the EU fundamental freedoms and State aid, and (ii) the open issues in the implementation of the EU Interest and Royalty Directive. The book then moves to selected tax treaty issues. In particular, it analyses (i) the historical background and the policy of article 12 of the OECD Model Convention; (ii) the meaning of "royalties" and overlapping between articles 7, 12 and 13 of the OECD Model Convention; (iii) royalties in the context of the OECD Multilateral Instrument under the limitation on benefits (LoB) provision and the principal purpose test (PPT) clause; and (iv) certain selected issues on cross-border transfers of IP. Individual country surveys provide an in-depth analysis of the domestic tax regimes and actual tax treaty application and practices by various states, including Australia, Austria, Brazil, Canada, China (People's Rep.), France, Germany, Italy, the Netherlands, Spain, Switzerland, the United Kingdom and the United States.



Taxation Of Foreign Investment In The P R Of China 1989


Taxation Of Foreign Investment In The P R Of China 1989
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Author : Alex Easson
language : en
Publisher: Springer
Release Date : 1989

Taxation Of Foreign Investment In The P R Of China 1989 written by Alex Easson and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Business & Economics categories.


The authors aim to describe and analyse in particular China's tax laws as they relate to foreign enterprises and investment within the general context of the current economic reform. However, there are also references to the tax laws relating to Chinese domestic enterprises and individuals. The material is updated as from April 1988 and includes reference to notifications and interpretation rules issued by the Ministry of Finance. Tax incentives granted to certain types of investment or to special regions and the impact of China's tax treaties are also dealt with. Relevant texts of tax laws and regulations in relation to foreigners and income tax treaties with the U.S.A. and the United Kingdom concluded by China are appended.



Europe China Tax Treaties


Europe China Tax Treaties
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Author : Michael Lang
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2010-01-01

Europe China Tax Treaties written by Michael Lang and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-01-01 with Law categories.


This network aims at initiating and coordinating both comparative education in taxation, through the organisation of activities such as winter courses and guest lectures, and comparative research in the field, by means of joint research projects, international conferences and exchange of researchers between various countries. --